New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter IV. Sales and Use and Other Miscellaneous Taxes |
Subchapter D. Mortgage Recording Taxes |
Part 640. Scope |
Part 641. Definitions |
Part 642. Imposition of Taxes |
Part 643. Executory Contracts |
Part 644. Exemptions |
Part 645. Supplemental Mortgages |
Part 646. Trust Mortgages |
Part 647. Credit Line Mortgage |
Part 648. Mortgages for Indefinite Amounts |
Part 649. Taxes on Mortgages on Property Situated Partly Within and Partly Without the State |
Part 650. Taxes on Instruments Not Recorded |
Part 651. Credit Allowed for Mortgage Tax Paid to First Purchasers of Condominium Units |
Part 652. Effect of Nonpayment of Taxes and Enforcement Procedures |
Part 653. Interest and Penalties |
Part 654. Refunds |
Part 655. Special Additional Tax in the Metropolitan Commuter Transportation District and Erie County |
Part 656. [Repealed] |